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Europe
Income Tax
Albania
Eurofast
At the end 2019, the Albanian Government proposed a draft law to the Albanian Parliament, introducing several changes to the Income Tax Law. This draft law was approved by the Albanian
Austria
Schoenherr Attorneys at Law
The Austrian tax offices have to instantly decide on such applications.
Cyprus
Areti Charidemou & Associates LLC
An individual is a tax resident in Cyprus for income tax purposes if he/she stays physically in Cyprus for a period or periods exceeding 183 days in aggregate during a tax year.
A. Danos & Associates LLC
The new IP Box Regime means that laws in Cyprus on the taxation of Royalties are now in full compliance with the OECD guidelines.
Elias Neocleous & Co LLC
On 17 January 2020 the Cyprus-Kazakhstan double tax treaty (the agreement) entered into force.
France
August Debouzy
While French growth was increasing from January to mid-February, a sharp slowdown was observed as soon as the Covid-19 disease broke out and that is all the more the case since the beginning of March.
Ireland
Ronan Daly Jermyn
The Revenue Commissioners last night published details of a support payment scheme introduced as part of the response by the Government to COVID-19.
Maples Group
On 17 March 2020, the Luxembourg tax administration released a 'newsletter' which details support measures for Luxembourg taxpayers who may be impacted by the COVID-19 pandemic.
Luxembourg
ATOZ Tax Advisers
Yesterday, as part of the implementation of the measures taken by the Luxembourg Government to deal with the spread of the Coronavirus, ...
Ogier
On 17 March 2020, the Luxembourg tax administration issued an official newsletter on their website (impotsdirects.public.lu).
Turkey
CottGroup
Covid-19 virus in Turkey as well as all over the world, deeply affects human health, social and economic life.
Gun + Partners
New taxes entered into our lives with the Act numbered 7194 which was published in the Official Gazette on 7 December 2019.
Balcıoğlu Selçuk Ardıyok Keki Attorney Partnership
Turkey, who recently introduced digital services tax by following the footsteps of other European countries, published the secondary legislation regulating the implementation of digital services tax.
UK
Cooley LLP
The UK Government announces deferral until 2021 of VAT payments for the next three months, and six month deferral of 31 July 2020 self-assessed income tax due from self-employed.
Gowling WLG
The government has announced that IR35 reform, extending the IR35 tax rules to medium and large private sector businesses, is being delayed a year to 6 April 2021.
Dentons
Remember, remember the upcoming change to national insurance contributions (NICs) on termination payments – as well as the recent change to guidance on post-employment notice pay (PENP).
Withers LLP
The race for the 2020 Democratic US presidential nomination started out with an exceptionally wide field but now, practically speaking
Cadwalader, Wickersham & Taft LLP
The Chancellor of the Exchequer delivered the United Kingdom ("UK") Budget for 2020 on 11 March 2020.
Hogan Lovells
Here is a brief summary of the measures in the March 2020 Budget which are relevant to the Real Estate sector.
Edwin Coe LLP
Whilst there were very few surprises in relation to tax, the requirement for a response to Covid-19 could not have been anticipated, as it was not something any of us could have predicted a ...
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